Hey & Roell GmbH Wirtschaftsprüfungsgesellschaft, based in Cologne, operates as an auditing firm. Its business purpose includes activities legally and professionally permitted for auditing firms under § 2 in conjunction with § 43 a Abs. 4 WPO, specifically conducting business audits of annual financial statements. The company is managed by a sole managing director and employed an average of one staff member during the 2012 fiscal year. Additionally, the company holds a 19.9% stake in Martin Wintergärten Deutschland GmbH. Hey & Röll GmbH Wirtschaftsprüfungsgesellschaft is a family business.
die für Wirtschaftsprüfungsgesellschaften gesetzlich und berufsrechtlich zulässigen Tätigkeiten gemäß § 2 in Verbindung mit § 43 a Abs. 4 WPO, insbesondere betriebswirtschaftliche Prüfungen von Jahresabschlüssen wirtschaftlicher Unternehmen durchzuführen. Handels- und Bankgeschäfte sind ausgeschlossen.
Converted using the official Destatis and Eurostat correspondence tables; ISIC Rev. 4 is the United Nations' international industry classification.
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Source: German Commercial Register (Handelsregister) Köln Local Court, HRB 56600 (as of 27 October 2026)
| Name | Type | City |
|---|---|---|
| Frank Röll | Geschäftsführer(in) | Overath |
Source: German Commercial Register (Handelsregister) Köln Local Court, HRB 56600 (as of 27 October 2026)
| Date | Event Type | Event |
|---|---|---|
| 30.05.2012 | Business Address Change | Rösrather Straße 655, 51107 Köln |
| 16.11.2011 | Business Address Registered | Rösrather Straße 702, 51107 Köln |
| 29.11.2005 | Company Name Registered | Hey & Röll GmbH Wirtschaftsprüfungsgesellschaft |
| Date | Type | Change | Total Capital |
|---|---|---|---|
| 29.11.2005 | Share Capital Set | — | 50.000 € |
Source: German Commercial Register (Handelsregister) Köln Local Court, HRB 56600 (as of 27 October 2026)
| Year | Revenue | Profit | Balance | Employees |
|---|---|---|---|---|
| 2012 | €180,928 | -€13,845 | €376,906 | 1 |
| 2011 | €225,948 | €17,984 | €382,403 | 2 |
| 2010 | small company1 | -€486 | €349,170 | 2 |
| 2009 | — | €4,169 | €534,076 | — |
| 2008 | small company1 | €20,434 | €255,526 | 2 |
| 2007 | small company1 | €24,079 | €288,520 | — |
| 2006 | small company1 | €4,011 | €94,770 | — |
| 2005 | — | -€3,844 | €46,445 | — |
1 Small companies are not required to publish a profit-and-loss statement (§ 326 (1) HGB). The figure shown is the statutory ceiling under § 267 HGB where the balance-sheet total makes it binding — a company may exceed at most one of the three size criteria.
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Source: German Commercial Register (Handelsregister) Köln Local Court, HRB 56600 (as of 27 October 2026)
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| Cost type | Amount | Share |
|---|---|---|
| Personnel Costs | €172,422 | 86.8% |
| Material Costs | €14,289 | 7.2% |
| Interest & Similar | €11,832 | 6.0% |
